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contentions regarding: (1) The underlying tax liability and,
more specifically, the validity of the notice of deficiency and
authority of the issuing agent; (2) the validity of the
assessment; (3) petitioner’s receipt of a statutory notice and
demand for payment; and (4) the requisite “verification from the
Secretary that the requirements of any applicable law or
administrative procedure have been met”. Respondent prepared and
filed an answer to the petition and subsequently filed the
subject motion for summary judgment and to impose a section 6673
penalty.
Discussion
Rule 121(a) allows a party to move “for a summary
adjudication in the moving party’s favor upon all or any part of
the legal issues in controversy.” Rule 121(b) directs that a
decision on such a motion shall be rendered “if the pleadings,
answers to interrogatories, depositions, admissions, and any
other acceptable materials, together with the affidavits, if any,
show that there is no genuine issue as to any material fact and
that a decision may be rendered as a matter of law.”
The moving party bears the burden of demonstrating that no
genuine issue of material fact exists and that he or she is
entitled to judgment as a matter of law. Sundstrand Corp. v.
Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th
Cir. 1994). Facts are viewed in the light most favorable to the
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